Bridgeport Corporation has contracted with you to prepare a statement of cash flows. The controller has provided the following information. Cash Accounts receivable Inventory Equity investments Buildings Equipment Copyrights Totals December 31 2020 2019 $38,800 $13,100 12,200 10,100 12,000 10,000 -0- 3,000 -O 30,100 39,700 19,900 5,000 5,200 $107,700 $91,400 Allowance for doubtful accounts Accumulated depreciation equipment Accumulated depreciation-buildings Accounts payable Dividends payable Notes payable, short-term (nontrade) Long-term notes payable Common stock Retained earnings $3,000 $4,400 2,000 4.600 -0- 6,000 5,000 4,000 -0 5,000 2,900 3,900 36,000 25,000 38,000 33,000 20,800 5,500 $107,700 $91,400 Additional data related to 2020 are as follows. 1. Equipment that had cost $11.200 and was 30% depreciated at time of disposal was sold for $2,500. 2. $5,000 of the long-term note payable was paid by issuing common stock. 3. Cash dividends paid were $5,000. 4. On January 1, 2020, the building was completely destroyed by a flood. Insurance proceeds on the building were $33,100 (net of $3,900 taxes). 5. Equity investments (ownership is less than 20% of total shares) were sold at $1,500 above their cost. No unrealized gains or losses were recorded in 2020. 6. Cash and a long-term note for $16.000 were given for the acquisition of equipment. 7. Interest of $1,900 and income taxes of $5,000 were paid in cash. (a) Use the indirect method to analyze the above information and prepare a statement of cash flows for Bridgeport. (Show amounts that decrease cash flow